{"id":77106,"date":"2026-10-26T08:05:48","date_gmt":"2026-10-26T08:05:48","guid":{"rendered":""},"modified":"2026-10-26T08:05:48","modified_gmt":"2026-10-26T08:05:48","slug":"personal-hearing-rights-in-gst-adjudication-survive-an-inadvertent-form-selection-and-require-fresh-determination","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77106","title":{"rendered":"Personal hearing rights in GST adjudication survive an inadvertent form selection and require fresh determination."},"content":{"rendered":"<p>Personal hearing rights in GST adjudication survive an inadvertent form selection and require fresh determination.<br \/>Case-Laws<br \/>GST<br \/>Specific written request for a personal hearing in a reply to a GST show-cause notice cannot be disregarded solely because the noticee inadvertently selected &#8220;No&#8221; in the relevant form. Such an erroneous selection does not amount to an express waiver of the right to be heard where the written reply clearly seeks a hearing. Denial of the requested hearing breaches principles of natural justice. The adjudication order was therefore quashed, and the adjudicating officer was directed to grant a personal hearing and determine the show-cause notice afresh in accordance with law.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105411\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Personal hearing rights in GST adjudication survive an inadvertent form selection and require fresh determination.Case-LawsGSTSpecific written request for a personal hearing in a reply to a GST show-cause notice cannot be disregarded solely because the&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77106","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77106"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77106\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}